HS 854911 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators

Quick Answer: Waste and scrap of primary cells, primary batteries, and electric accumulators, including spent items, enters the UK duty-free, the EU at 2.60% ad valorem, and the US duty-free under the MFN rate. This classification specifically covers materials that are no longer functional and are intended for recycling or disposal. Importers should be aware that while duty rates are generally favorable, specific import regulations regarding hazardous waste or environmental compliance may apply in each jurisdiction. CustomTariffs aggregates this data, highlighting the generally low duty burden for these recycled materials.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8549111000 0.00 % — —
8549110000 — — —
8549119000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8549110000 — — —
8549111000 2.60 % — —
8549119000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8549111040 — — ["No.","kg"]
8549119000 Free — ["kg"]
854911 — — —
85491110 Free — —
8549111080 — — ["No.","kg"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 854911 cover?

This subheading covers waste and scrap specifically originating from primary cells, primary batteries, and electric accumulators, as well as spent primary cells, spent primary batteries, and spent electric accumulators. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to materials that have reached the end of their useful life and are intended for recycling or disposal. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this includes discarded items like spent alkaline batteries, nickel-cadmium batteries, and lithium-ion battery components.

What falls outside HS 854911?

The following products are excluded from HS 854911: new or unused cells, batteries, and accumulators, even if they are defective or surplus stock. Also excluded are components of these items that are not yet considered waste or scrap, such as intact but unsold batteries. For example, a batch of new, unsold AA batteries, even if being returned to the manufacturer, would not be classified here. Similarly, components intended for repair or refurbishment rather than recycling are typically classified elsewhere, often under their respective finished product headings.

What are common classification mistakes for HS 854911?

A common error is the misclassification of partially dismantled or refurbished batteries. If a battery has been disassembled for the purpose of salvaging specific valuable components for reuse, rather than for general recycling of the entire unit, it may not qualify as "waste and scrap" under this heading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers may also incorrectly classify batteries that are merely damaged but still functional, which should be classified as finished goods.

How should importers classify products under HS 854911?

The correct procedure for classifying products under HS 854911 involves a thorough examination of the material's condition and intended use. Importers and customs brokers must ascertain whether the items are indeed spent, discarded, or waste materials from primary cells, batteries, or accumulators. Reviewing the product's origin and the supplier's documentation, such as waste manifests or recycling certificates, is crucial. Consulting the official tariff schedules of the importing country, like the USITC HTS or the EU TARIC, for specific definitions and Explanatory Notes is also a vital step.

How is the duty calculated for products under HS 854911?

A shipment of 1,000 kg of spent lithium-ion battery scrap, declared at a customs value of $500 USD, would attract a US duty of $0 USD. This is because the USITC Harmonized Tariff Schedule (HTS) lists a Most Favored Nation (MFN) duty rate of Free for HS 854911. Therefore, the duty calculation is $0/kg × 1,000 kg = $0 USD. This reflects the general policy of not imposing duties on recyclable waste materials under this specific classification in many jurisdictions.

Which trade agreements reduce duties for HS 854911?

Several free trade agreements may reduce the applicable duty rate for HS 854911, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating waste and scrap of electric accumulators from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required. While many countries offer duty-free treatment for such waste, specific origin documentation is essential to prove eligibility under preferential trade agreements.

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Which HS Codes Are Related?

HS 854914 HS 854912 HS 854913 HS 854511 HS 854931 HS 854921

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 854911 (waste and scrap of batteries)?

Import duty rates for HS code 854911 can vary significantly by country. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 0.00%. In the European Union, under the TARIC system, the rate is also often 0.00% for most origins, but specific trade agreements or anti-dumping duties could apply. The UK Trade Tariff also lists a 0.00% duty rate for this classification. Always verify the specific duty rate applicable to your country of import and the origin of the goods.

How is the duty calculated for HS 854911 if a duty were applicable?

While many countries offer duty-free treatment for waste and scrap of batteries (HS 854911), if a duty were applicable, it would typically be calculated based on either an ad valorem rate (a percentage of the value) or a specific rate (a fixed amount per unit of weight or volume). For instance, if a country applied a 2.60% ad valorem duty on a shipment valued at $10,000, the duty would be $10,000 \times 0.0260 = $260. If a specific duty of $0.10 per kilogram applied to a shipment weighing 500 kg, the duty would be 500 kg \times $0.10/kg = $50.

What documentation is typically required when importing waste and scrap of batteries under HS code 854911?

When importing waste and scrap of primary cells, batteries, and accumulators (HS 854911), standard import documentation is required, including a commercial invoice, packing list, and bill of lading/air waybill. Additionally, depending on the importing country's regulations and the specific type of battery waste, you may need to provide proof of proper disposal or recycling arrangements, environmental permits, or declarations confirming the material's status as waste or scrap. It is crucial to consult the customs authority of the importing country for precise requirements, as regulations concerning hazardous waste can be stringent.

Are there common trade agreements that provide preferential duty rates for HS code 854911?

Yes, many trade agreements facilitate duty-free or reduced-duty imports for goods classified under HS 854911. For example, under the Generalized System of Preferences (GSP) or specific Free Trade Agreements (FTAs) that countries may have, waste and scrap of batteries originating from eligible developing countries or partner nations can often be imported duty-free. Importers should verify if the country of origin of their shipment qualifies for preferential treatment under any applicable trade agreements with the importing country. This often requires a Certificate of Origin.

What are the classification criteria to ensure goods are correctly classified under HS 854911?

To be classified under HS 854911, the goods must be 'waste and scrap' of primary cells, primary batteries, and electric accumulators, or 'spent' primary cells, spent primary batteries, and spent electric accumulators. This means the items are no longer capable of performing their intended function and are destined for recovery of materials or disposal. The key is that they are not functional units being imported for repair or reuse as such. For example, discarded lithium-ion batteries that cannot hold a charge and are intended for material reclamation would fall under this code. Conversely, a battery that is merely defective but repairable would not be classified here.